Jonathan is a Partner in the Real Estate department and has experience in all areas of corporate tax, with an emphasis on property investment, development, finance and funds work. He acts for a variety of institutional clients, investors, developers, local authorities and charities, advising on both direct and indirect taxes (including Stamp Duty Land Tax and VAT).
Jonathan is ranked in the Tax Journal's 40 Under 40 tax practitioner rankings for 2015 and Chambers 2016 describes him as "Very good, practical and excellent at communicating complex issues very simply." He is also praised for his "strong technical knowledge" and provision of "very good advice on stamp duty and VAT concerns."
Jonathan contributes regular articles to trade publications and is often a speaker at conferences, including the London Residential Development Funding Conference 2015 and 2016.
Jonathan is a member of the Chartered Institute of Taxation, the VAT Practitioners Group and the Stamp Taxes Practitioners Group.
Key Experience
- Advising property investors on the establishment of various fund structures for holding shopping centre investments (including advice relating to associated acquisitions and disposals).
- Advising an institution on taking a 50% stake in a property portfolio joint venture with a national supermarket.
- Advising a national supermarket on the tax aspects of various property acquisitions, disposals (including sale and leasebacks) and development work.
- Assisting banks and borrowers on the tax aspects of certain property finance and related corporate transactions (including in distressed situations).
- Provision of tax advice relating to mergers, acquisitions and reconstructions.
- Acting for local authorities in relation to various regeneration projects; providing tax advice, specifically VAT, in the context of the outsourcing by local authorities of leisure and arts activities; tax advice to various charities.
Career History
Partner, Mishcon de Reya LLP
Solicitor, Lawrence Graham
Slaughter & May (qualified 2001)
Articles and Publications
- Author of Stamp Taxes chapter in "Revenue Law - Principles and Practice",Tottel
“Defusing the Bomb” -Estates Gazette 24 May 2008;
"A funny old business" -De Voil indirect Tax Intelligence - June 2008 ;
"Down but not out" -Estates Gazette 10 November 2007 ;
"A Complex Performance" -De Voil Indirect Tax Intelligence, June 2007 ;
“Tax Avoidance - the Voyage of Discovery"-Tax Journal, 12 March 2007.